Tomas is not on the 40 man roster. I believe his luxury tax number is $0 as long as he stays off the 40-man. He’s still owed his contracted salary, but I don’t think it counts towards the tax. The Red Sox have a similar situation with Rusney Castillo. He’d be a good candidate to get in a trade offload some dead money off the tax number. What's the catch with this? I think it may be true as well, because anytime I look at the Dodgers tax situation, I don't see Yasiel Sierra or that Arrabarruena guy counting against theirs.......... So, what stops us from just outrighting Chatwood and saving his money? There's gotta be something, right? I'm assuming he's got to accept it, when its possible some team could conceivably offer him a major league minimum deal? But, if that's the case, I figure someone would have done the same with Tomas as well..... Service time. Players with at least five years of service time can elect free agency after being outrighted and keep their entire contract.